Legal Opinion
Bradshaw v. United States
United States Court of Claims
Decided June 30, 1982No. 472-77; No. 473-77; No. 474-77; No. 475-77; No. 476-77PublishedCited by 9 opinions
1Opinion of the CourtBennett, Judge
These consolidated tax refund cases are before the court on a Memorandum Report Returning Case to Court on Stipulation of Facts, filed by the trial judge pursuant to Rule 134(b)(2) on February 20, 1981. The essential facts stipulated are set forth below. Castlewood, Inc. (Castlewood), plaintiff in No. 473-77, is a cash method taxpayer and seeks a refund of federal income taxes and interest thereon paid with respect to its taxable years ended July 31, 1971, and July 31, 1972. Jolana S. Bradshaw (Jolana), plaintiff in No. 472-77, Lori Swift (Lori), plaintiff in No. 474-77, and Stephen T. Swift…
2Cases cited34 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
29 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Northern Ind. Pub. Serv. Co. v. CommissionerUnited States Tax Court · 1995
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006
- Scallen v. CommissionerUnited States Tax Court · 1987
- Bramblett v. CommissionerUnited States Tax Court · 1990
4 more not listed; retrieve them via the Exa API.